Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Refund claim of excess central excise duty as a consequence of finalization of provisional assessment on account of discounts provided to various dealers/ customers on the provisional value - the refund claim of the appellant is not hit by the doctrine of unjust enrichment - AT
Refund claim of excess central excise duty as a consequence of finalization of provisional assessment on account of discounts provided to various dealers/ customers on the provisional value - the refund claim of the appellant is not hit by the doctrine of unjust enrichment - AT
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